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§ 10-11-9 Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.

SD Codified L § 10-11-9 (2019) (N/A)
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10-11-9. Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property. If on any assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended, if he be taxable and can be identified by the director of equalization or county treasurer. If there shall be any error in the description or quantity of real property assessed or taxed such error may in like manner be corrected and the tax collected in the proper amount as determined by computation.

Source: SL 1897, ch 28, § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126, § 1; SDC 1939, § 57.1002; SL 1989, ch. 82, § 41.

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§ 10-11-10 Change of tax lists to correct error in computation or extension.